Administrative and Clerical Salaries
To direct charge a CAS Exemption is required and will only be approved where the costs have been specifically budgeted for and/or justified as integral to the performance of the project or activity being funded, otherwise sponsor approval is required.

Operating Expenditures

Group 1 Cost Items:
For a direct charge to an item in Group 1 that is normally indirect a CAS Exemption is required.

Cost Item

Cost Treatment

Account Code

Audio Visual Devices < $5,000

normally indirect

731800

Cell Phones & Service Plans

normally indirect

722200

Computer Devices < $5,000

normally indirect

734800

Computer Peripherals < $5,000

normally indirect

734900

Computer Software – General Purpose (Word, Excel, etc)

normally indirect

734200

Memberships & Dues

normally indirect

791000

Postage Stamps

normally indirect

794000

Subscriptions

normally indirect

791100

Supplies – Audio Visual

normally indirect

731300

Supplies – Computer

normally indirect

734100

Supplies – Office

normally indirect

732100

Telephone – Local Calls

normally indirect

722100

Telephone Install/Maint/Repair

normally indirect

722120

Telephone Contracts

normally indirect

722140

Telephone Leasing

normally indirect

722130

Group 2 Cost Items:
For a Group 2 cost item to be direct charged a CAS Exemption is required and will normally only be approved where the costs have been specifically budgeted for and/or justified as essential or necessary to the performance of the project or activity being funded, otherwise sponsor approval is required.

Cost Item

Cost Treatment

Account Code

Accounting Services

normally indirect

711100

Bank Charges & Custodial Fees

normally indirect

711900

Books & Publications – Non-Library

normally indirect

739300

Building Maint & Supplies

normally indirect

733000

Cable Television

normally indirect

721700

Chilled Water

normally indirect

721600

Construction Contractors

normally indirect

714000

Electricity

normally indirect

721100

Electronic Data/Subscriptions

normally indirect

734260

Fax/Phone Equipment < $5,000

normally indirect

729900

Garbage Collection

normally indirect

721400

Insurance –Malpractice, Liability, Property

normally indirect

795000

Janitorial Services

normally indirect

719100

Land Purchase

normally indirect

781000

Laundry Services

normally indirect

719110

Legal Services

normally indirect

711200

Library Resources & Publications

normally indirect

785000

Linens

normally indirect

738200

Maintenance Contracts – Buildings

normally indirect

741200

Modular Buildings

normally indirect

783200

Moving Contractor

normally indirect

719400

Natural Gas

normally indirect

721200

Office Equipment < $5,000

normally indirect

732900

Pagers

normally indirect

722300

Photocopying

normally indirect

793100

Professional Licenses

normally indirect

791200

Rentals – Dormitory Furniture

normally indirect

792300

Repairs & Maintenance – Buildings

normally indirect

741100

Sewage

normally indirect

721350

Small Hand tools < $5000

normally indirect

739700

Steam

normally indirect

721500

Tempforce Employee – Clerical

normally indirect

719310

Uniforms

normally indirect

738100

Utilities & Communications – Resale

normally indirect

729100

Utilities / Communications – Other

normally indirect

729200

Utilities Tax

normally indirect

799500

Utility Reimbursement

normally indirect

721999

Vehicles & Transportation >$4,999

normally indirect

784000

Water

normally indirect

721300

Normally Unallowable Costs Group 2:
For a Group 3 normally unallowable cost item to be direct charged a CAS Exemption is required and will only be approved where the costs have been specifically budgeted for and/or justified as essential or necessary to the performance of the project or activity being funded, otherwise sponsor approval is required.

Cost Item

Cost Treatment

Account Code

Awards & Commendations

normally unallowable

799200

Entertainment Expense

normally unallowable

799600

Entertainment Services

normally unallowable

711800

Event Tickets

normally unallowable

799620

Food & Beverages for Human Consumption

normally unallowable

799400

Catering Services

normally unallowable

715500

B. Most Common Costs and myUFL Account Codes that are Charged Directly to Federally Funded Sponsored Agreements

This list of cost items is not intended to be all inclusive. Other costs will be allowed as a direct charge so long as the item and amount are considered necessary, reasonable, allocable, and allowable under Uniform Guidance (UG) 2 CFR 200.

Salary and Wage Expenditures

In general, salary support for those positions that will carry out the proposed project’s activities.

Fringe Benefits

Direct charge

Use HHS approved rates

Operating Expenditures

Cost Item

Cost Treatment

Account Code

Animal Care Services

Direct charge

731200, 731210, 731220

Computer Software – Technical / Specialized

Direct charge

734250

Consultant Services

Direct charge

711300

Equipment – Technical / Scientific >$4,999

Direct charge

780000 (must be budgeted for)

Material and Supplies – Laboratory

Direct charge

731100

Research Subject Payments

Direct charge

719500

Participant Support – Participants in meetings, conferences, symposia, and workshops

Direct charge

719200 (IDC Charged)
719250 (No IDC Charged)

Repair and Maintenance – Equipment

Direct charge

742100

Subawards

Direct charge

712100 ($25,000 or less)
712200 (Subcontract over $25,000)

Telephone – Long Distance Charges

Direct charge

722150

Travel – Domestic

Direct charge

771100 (In State)
771200 (Out of State)

Travel – Foreign

Direct charge

772000

C. Non-Federal Sponsored Agreements

All costs that are reasonable, allocable and necessary for the performance of the project or activity being supported by the non-federal award may be direct charged, subject to any special terms and conditions.